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V1238-14 7 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · organismo autónomo

Leasing of parking spaces by a municipal autonomous body is subject to VAT

A municipal autonomous body has requested a ruling on whether the operation of a public car park through the collection of a public fee is subject to VAT. The Directorate General for Taxes (DGT) has ruled that, as it constitutes a non-tax consideration, the activity is subject to the tax.

The question raised

Subjectivity to VAT of the operation.

The DGT's ruling

Autonomous bodies hold the status of entrepreneurs when they organize production factors on their own account to intervene in the production or distribution of goods or services. Upon receiving a public price for the granting of use of parking spaces, the consideration is not of a tax nature; therefore, the operation is subject to VAT at the general rate of 21 percent.

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